{"id":33302,"date":"2026-08-14T02:40:11","date_gmt":"2026-08-14T02:40:11","guid":{"rendered":"https:\/\/www.othellointernational.com\/thailand-ghg-assurance-tssa-5000-2026\/"},"modified":"2026-09-11T09:28:44","modified_gmt":"2026-09-11T09:28:44","slug":"thailand-ghg-assurance-tssa-5000-2026","status":"publish","type":"post","link":"https:\/\/www.othellointernational.com\/th\/thailand-ghg-assurance-tssa-5000-2026\/","title":{"rendered":"Thailand Replaced Its GHG Assurance Standard \u2014 and Verification Got No Transition Relief"},"content":{"rendered":"<style>\n.obg{--r:#ED4036;--r1:#FF5046;--gold:#e0a93a;--ok:#3ddc84;--w:#fff;--w1:rgba(255,255,255,.85);--w2:rgba(255,255,255,.60);--w3:rgba(255,255,255,.42);--gl:rgba(255,255,255,.10);--card:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015));font-family:'Poppins',-apple-system,BlinkMacSystemFont,sans-serif;-webkit-box-sizing:border-box;box-sizing:border-box}\n.obg *,.obg *::before,.obg 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cite{display:block;margin-top:12px;font-family:'Poppins',sans-serif;font-style:normal;font-size:12px;letter-spacing:.06em;text-transform:uppercase;color:var(--r1);font-weight:600}\n\/* callout \/ CTA band *\/\n.obg-band{background:linear-gradient(150deg,rgba(237,64,54,.13),rgba(255,255,255,.02));border:1px solid rgba(237,64,54,.3);border-radius:16px;padding:26px 30px;position:relative;overflow:hidden}\n.obg-band::before{content:\"\";position:absolute;top:0;left:0;width:100%;height:3px;background:linear-gradient(90deg,var(--r),var(--gold))}\n.obg-band h4{font-family:'Fraunces',Georgia,serif;font-size:21px;font-weight:600;color:var(--w);margin:0 0 8px;line-height:1.2}\n.obg-band p{font-size:14.5px;color:var(--w1);line-height:1.6;margin:0 0 16px}\n.obg-cta{display:inline-flex;align-items:center;gap:9px;background:var(--r);color:#fff!important;text-decoration:none;font-family:'Poppins',sans-serif;font-size:13px;font-weight:600;letter-spacing:.04em;padding:12px 22px;border-radius:8px;transition:all .3s}\n.obg-cta:hover{background:var(--r1);transform:translateY(-2px);box-shadow:0 12px 30px -8px rgba(237,64,54,.5)}\n.obg-cta::after{content:\"\\2192\";transition:transform .3s}\n.obg-cta:hover::after{transform:translateX(4px)}\n\/* fact \/ at-a-glance grid *\/\n.obg-facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:13px}\n.obg-fact{background:var(--card);border:1px solid var(--gl);border-radius:13px;padding:20px 20px}\n.obg-fact .obg-fh{font-family:'Poppins',sans-serif;font-size:10px;letter-spacing:.1em;text-transform:uppercase;color:var(--r1);font-weight:700;margin-bottom:9px}\n.obg-fact p{font-size:13.5px;color:var(--w1);line-height:1.55;margin:0}\n.obg-fact p b{color:var(--w)}\n\/* fix legacy light-theme related-reading box -> dark brand (inline styles beaten with !important) *\/\n.oth-related,.oth-related-reading{background:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015))!important;border:1px solid rgba(255,255,255,.1)!important;border-left:3px solid #ED4036!important;border-radius:14px!important;color:rgba(255,255,255,.85)!important}\n.oth-related p,.oth-related-reading p,.oth-related strong,.oth-related-reading strong,.oth-related b,.oth-related-reading b{color:#fff!important}\n.oth-related a,.oth-related-reading a{color:#FF5046!important}\n.oth-related li,.oth-related-reading li,.oth-related span,.oth-related-reading span{color:rgba(255,255,255,.85)!important}\n@media(max-width:640px){\n  .obg-toc ol{grid-template-columns:1fr}\n  .obg-quote p{font-size:19px}\n  .obg-band{padding:22px 20px}\n}\n<\/style>\n<p>Most of the Thai climate-disclosure conversation this year has been about <em>what<\/em> listed companies will have to report. The more consequential change happened quietly in the machinery underneath it: on <strong>9 April 2026<\/strong>, the Federation of Accounting Professions issued <strong>TSSA 5000<\/strong> \u2014 Thailand&rsquo;s general standard for sustainability assurance engagements \u2014 and revoked <strong>TSAE 3410<\/strong>, the greenhouse-gas assurance standard that has governed Thai GHG verification since 2024.<\/p>\n\n<p>TSSA 5000 takes effect for sustainability information reported <strong>on or after 15 December 2026<\/strong>, or for periods beginning on or after that date. Read that against the SEC&rsquo;s phase-in and the implication is sharp: the first mandatory climate disclosure by Thai listed companies will be verified under a standard that is <em>four months away from taking effect<\/em>, not the one the market has spent two years learning.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-toc\"><div class=\"obg-lb\">What this guide covers<\/div><ol><li><a href=\"#the-standard-changed-in-april-and-almost-nobody-noticed\">The standard changed in April, and almost nobody noticed<\/a><\/li><li><a href=\"#verification-is-the-one-duty-with-no-transition-relief\">Verification is the one duty with no transition relief<\/a><\/li><li><a href=\"#who-is-actually-allowed-to-sign-your-ghg-numbers\">Who is actually allowed to sign your GHG numbers<\/a><\/li><li><a href=\"#fix-your-calendar-set50-is-fy2027-not-fy2026\">Fix your calendar: SET50 is FY2027, not FY2026<\/a><\/li><li><a href=\"#assured-in-thai-unscored-in-english\">Assured in Thai, unscored in English<\/a><\/li><\/ol><\/div><!--\/OBG-G-->\n\n<p>Underneath it, the same shift is happening globally. The IAASB has withdrawn ISAE 3410 \u2014 the international parent of TSAE 3410 \u2014 in favour of <strong>ISSA 5000<\/strong>, its first general sustainability assurance standard. Thailand has simply moved in step. Here is what that means for the teams who will have to live with it.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-stats\"><div class=\"obg-stat\"><div class=\"obg-sn\">5000<\/div><div class=\"obg-sl\">TSSA \u2014 Thailand\u2019s new sustainability assurance standard<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">0<\/div><div class=\"obg-sl\">transition reliefs granted for verification<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">24<\/div><div class=\"obg-sl\">GHG verification bodies on the TGO register<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">274<\/div><div class=\"obg-sl\">listed companies with externally verified GHG data<\/div><\/div><\/div><!--\/OBG-G-->\n\n<h2 id=\"the-standard-changed-in-april-and-almost-nobody-noticed\">The standard changed in April, and almost nobody noticed<\/h2>\n<p>TFAC Notification <strong>13\/2569<\/strong> issued TSSA 5000 and revoked the 2023 notification that had brought in TSAE 3410; a companion notification, 14\/2569, carried the conforming amendments. TSAE 3410 covered one thing \u2014 a greenhouse-gas statement. TSSA 5000 is deliberately broader: a general standard for assurance over sustainability information, framework-neutral, built to sit over an IFRS S2 climate disclosure as comfortably as over a GHG inventory.<\/p>\n\n<p>That breadth matters more than it sounds. A GHG-only engagement lets a company treat verification as a laboratory exercise sitting beside the report. A general sustainability assurance standard pulls the assurance boundary around the <em>disclosure<\/em> \u2014 the numbers, the basis of preparation, the organisational boundary, and the narrative that explains them. It is a materially different engagement to scope, and a materially different set of working papers to assemble.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-tw\"><table class=\"obg-table\"><thead><tr><th><\/th><th class=\"\">TSAE 3410 (retiring)<\/th><th class=\"hi\">TSSA 5000 (from 15 Dec 2026)<\/th><\/tr><\/thead><tbody><tr><th>What it covers<\/th><td class=\"\">Greenhouse gas statements<\/td><td class=\"hi\"><b>Sustainability information generally<\/b>, GHG included<\/td><\/tr><tr><th>Issued by TFAC<\/th><td class=\"\">8 June 2023<\/td><td class=\"hi\"><b>9 April 2026<\/b> \u00b7 Notification 13\/2569<\/td><\/tr><tr><th>Effective from<\/th><td class=\"\">Periods beginning 1 Jan 2024<\/td><td class=\"hi\"><b>15 December 2026<\/b><\/td><\/tr><tr><th>IAASB parent<\/th><td class=\"\">ISAE 3410 &mdash; withdrawn<\/td><td class=\"hi\">ISSA 5000<\/td><\/tr><tr><th>Bearing on FY2027<\/th><td class=\"\">Superseded before the first filing<\/td><td class=\"hi\"><b>The standard your first assurance sits under<\/b><\/td><\/tr><\/tbody><\/table><\/div><!--\/OBG-G-->\n\n<p>One caveat worth stating plainly, because it affects planning: TFAC&rsquo;s own summary page describes TSAE 3410 as revoked when TSSA 5000 takes effect, while the operative clauses of Notification 13\/2569 read as a repeal from the announcement date. If you have an engagement letter in the drafting stage right now, get your assurance provider to confirm in writing which standard the engagement is being performed under. That is a five-minute question in August and an awkward one in 2028.<\/p>\n\n<h2 id=\"verification-is-the-one-duty-with-no-transition-relief\">Verification is the one duty with no transition relief<\/h2>\n<p>The Thai SEC&rsquo;s draft rules are generous on almost everything. Its consultation proposes five transition reliefs \u2014 one running a year, four running five years \u2014 that let a company ease into ISSB-aligned reporting. Read the list carefully and the omission is the story.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-facts\"><div class=\"obg-fact\"><div class=\"obg-fh\">Climate-first \u00b7 5 years<\/div><p>Climate information only under IFRS S2; other sustainability topics stay on comply-or-explain.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Scope 3 deferred \u00b7 5 years<\/div><p><b>Scope 1 and Scope 2 only<\/b> at the start; Scope 3 follows once the relief lapses.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Timing and method \u00b7 5 years<\/div><p>File separately from the financial statements, and use methods already recognised locally \u2014 TGO CFO among them.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Verification \u00b7 no relief<\/div><p><b>Not on the list.<\/b> It applies in full from a company\u2019s first mandatory reporting year.<\/p><\/div><\/div><!--\/OBG-G-->\n\n<p>The draft Form 56-1 One Report-S is explicit about what is expected: GHG emissions reported under the GHG Protocol, with the verifier named, and the work performed as <em>external limited assurance<\/em> to an internationally accepted standard. The SEC&rsquo;s November 2025 statement of revised principles uses the plainer Thai formulation \u2014 standardised, reliable verification \u2014 but points the same way. Neither is law yet: the consultation closed on 22 October 2025 and, as of today, no final notification has been issued. What has been settled is the direction and the sequencing, and the sequencing is what should be driving your budget.<\/p>\n\n<p>So: Scope 3 can wait five years. Full sustainability reporting can wait five years. The verifier&rsquo;s signature cannot wait at all. For a company whose first mandatory year is FY2027, the verification engagement has to be scoped and contracted <strong>inside 2027<\/strong> \u2014 which in practice means a provider selected in 2026 and a data system that can survive being audited.<\/p>\n\n<h2 id=\"who-is-actually-allowed-to-sign-your-ghg-numbers\">Who is actually allowed to sign your GHG numbers<\/h2>\n<p>Thailand&rsquo;s verifier market is small and it is publicly acknowledged to be small. The TGO register currently lists <strong>24 organisations<\/strong> approved to verify organisational carbon footprints \u2014 a mix of international certification bodies and Thai institutes and universities. The SEC clearly saw the constraint coming: rather than restricting assurance to a closed list, its draft permits either a TGO-registered verifier <em>\u0e2b\u0e23\u0e37\u0e2d<\/em> another verifier working to an accepted international standard, with the accepted list running to ISAE 3410 or ISSA 5000, ISO 14064-3, AA1000, or equivalents the SEC later prescribes. The stated rationale in the consultation is capacity: demand is expected to exceed what the TGO-registered pool can serve.<\/p>\n\n<p>The exchange agrees. On <strong>3 August 2026<\/strong>, SET and TGO signed a three-year agreement whose explicit aims include developing talent and increasing the number of certified verifiers. When the market operator and the national GHG authority sign a memorandum to manufacture more verifiers, the queue is real. Twenty-four bodies can absorb fifty SET50 companies. They cannot absorb the FY2029 tier, when the duty reaches the whole of the SET.<\/p>\n\n<p>It is also worth knowing what the market actually looks like today, because the migration lands on real engagement letters. We read the published FY2024 and FY2025 assurance statements of 18 large SET-listed groups \u2014 a deliberately chosen sample of the biggest reporters, not a random one. Every single engagement was performed by a certification body rather than an audit firm: <strong>LRQA, SGS, T&Uuml;V NORD, BSI and Bureau Veritas<\/strong> between them signed all of them. Roughly a third cite <strong>ISAE 3000 together with ISAE 3410<\/strong> \u2014 the precise combination now being retired \u2014 while most of the rest are AA1000AS report-level engagements at a moderate level. Reasonable assurance appeared twice in eighteen. Whatever else the FY2027 cohort has to solve, a good share of it starts with re-papering an engagement that currently points at a withdrawn standard.<\/p>\n\n<p>The demand side is not reassuring either, and SET has measured it precisely. <strong>SET Note 15\/2568<\/strong>, published by the exchange&rsquo;s research department on 13 November 2025 on data as at 12 September 2025, found that <strong>527 of the 861 companies<\/strong> listed on SET and mai disclosed FY2024 Scope 1 and Scope 2 emissions \u2014 61% of the market by number, but 91.4% of it by capitalisation. The verified layer is much thinner. Of the companies that reported in <em>both<\/em> FY2023 and FY2024, only <strong>274<\/strong> had their organisational carbon footprint verified by an external assessor either registered with TGO or accredited by Verra: 64% of that cohort, and under a third of all listed companies. A further 29 disclosed a verification but did not name the assessor, or named one not on the TGO register \u2014 which, for a rater or a regulator reading the file, is close to not having one.<\/p>\n\n<p>A separate measurement, often mistaken for the same one, runs the other way: KPMG&rsquo;s 2024 survey found the share of Thailand&rsquo;s largest 100 companies publishing assurance over sustainability disclosures had <em>fallen<\/em> from 61% to 44%, the steepest decline among the 58 jurisdictions it surveyed. That is a different population \u2014 the largest hundred companies whether listed or not \u2014 over different years and against a broader definition of assurance than GHG verification. The two numbers are not two points on a trend; they are two different instruments pointed at overlapping markets, and both of them show a verification supply problem.<\/p>\n\n<p>Cost is the third constraint. Reported at the same November 2025 SET briefing, GHG reporting already costs a listed company an average of about \u0e3f460,000 and 94 person-days a year, before assurance is priced in. <a href=\"\/th\/tgo-cfo-certification\/\">Getting the TGO CFO foundation right<\/a> early is what keeps that number from compounding.<\/p>\n\n<h2 id=\"fix-your-calendar-set50-is-fy2027-not-fy2026\">Fix your calendar: SET50 is FY2027, not FY2026<\/h2>\n<p>One correction, because it is everywhere and it is wrong. A great deal of published commentary \u2014 including a jurisdictional profile still live on a major standard-setter&rsquo;s website \u2014 states that SET50 companies report first for <strong>\u0e1b\u0e35\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19 2569<\/strong>. That was the November 2024 consultation. It was superseded.<\/p>\n\n<p>The SEC&rsquo;s revised principles, approved in November 2025, anchor the first cohort to the companies classified in the SET50 at the <strong>December 2026 index review<\/strong>, with the first mandatory accounting year <strong>FY2027<\/strong> and the first report filed in <strong>2028<\/strong>. SET100 follows for FY2028, the wider SET for FY2029, and mai and the fund vehicles for FY2030. The practical consequence is that the binding cohort is not today&rsquo;s SET50 list \u2014 it is whoever is in the index at that December review, roughly four months away.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-flow\"><div class=\"obg-step\"><div class=\"obg-snum\">1<\/div><div class=\"obg-sh\">15 Dec 2026 \u00b7 TSSA 5000 effective<\/div><div class=\"obg-sp\">Thailand\u2019s sustainability assurance standard takes over from TSAE 3410.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">2<\/div><div class=\"obg-sh\">Dec 2026 \u00b7 the cohort is fixed<\/div><div class=\"obg-sp\">SET50 membership at that index review determines who reports first.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">3<\/div><div class=\"obg-sh\">FY2027 \u00b7 the data year<\/div><div class=\"obg-sp\">Scope 1 and Scope 2 measured, and verified, across the full financial year.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">4<\/div><div class=\"obg-sh\">2028 \u00b7 first mandatory filing<\/div><div class=\"obg-sp\">The climate disclosure reaches the market with the verifier named.<\/div><\/div><\/div><!--\/OBG-G-->\n\n<p>That extra year is not a reprieve. It is exactly enough time to build a GHG inventory that can withstand assurance, and not much more. <a href=\"\/th\/set50-first-climate-disclosure\/\">The SET50 timeline in detail<\/a> \u0e41\u0e25\u0e30 <a href=\"\/th\/esg-regulatory-tracker\/\">the wider regulatory tracker<\/a> set out what lands when.<\/p>\n\n<h2 id=\"assured-in-thai-unscored-in-english\">Assured in Thai, unscored in English<\/h2>\n<p>Here is where verification meets the thing we spend our days on. An assured GHG number is an expensive asset. Whether it earns anything depends on where it is legible.<\/p>\n\n<p>From 2026, FTSE Russell scores SET-listed companies from published disclosure. It sends no questionnaire. Its own methodology is unambiguous about the input:<\/p>\n\n<!--OBG-G--><div class=\"obg obg-quote\"><p>Data used to calculate FTSE Russell ESG scores is gathered from publicly available sources at the entity level, including corporate reports, websites and press releases.<\/p><cite>FTSE Russell \u00b7 ESG Data Model Methodology v1.2, June 2026<\/cite><\/div><!--\/OBG-G-->\n\n<p>Companies do get a review window of two to four weeks, and it is not extendable \u2014 but it only lets you point analysts at information you have <em>already published<\/em>. You cannot close a gap during the window; you can only close it before. And the key research languages FTSE Russell names in its own published FAQ do not include Thai.<\/p>\n\n<p>So the failure mode is specific and expensive. A company pays for verification, files an assured Scope 1 and 2 figure in a Thai 56-1 One Report, and publishes an English edition where the verifier is unnamed, the assurance level is unstated, the organisational boundary is described loosely, or the emissions table is a summary rather than the disclosure. The assurance was real. The evidence FTSE can score was not. Points are awarded per indicator evidenced, and on the FTSE4Good Thailand Index \u2014 launched 6 July 2026 with 119 constituents \u2014 entry needs an ESG Score of 2.9 or above, with constituents at risk of deletion below 2.4. <a href=\"\/th\/ftse-english-disclosure\/\">The English edition is what raters read<\/a>\u0e41\u0e25\u0e30 <a href=\"\/th\/tgo-carbon-to-ftse-disclosure\/\">the path from a TGO carbon number to a disclosure a rater can read<\/a> runs straight through it.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-take\"><div class=\"obg-lb\">Key takeaways<\/div><ul><li>Confirm with your assurance provider, in writing, whether your next engagement runs under TSAE 3410 or <b>TSSA 5000<\/b>.<\/li><li>Budget verification as a <b>first-year<\/b> cost, not a phased one \u2014 it is the only duty with no transition relief.<\/li><li>Book verifier capacity early: <b>24 registered bodies<\/b>, and the exchange itself is trying to grow the pool.<\/li><li>Reset the calendar to <b>FY2027<\/b> for SET50, fixed by the December 2026 index review \u2014 and build the inventory now.<\/li><li>Publish the assurance statement, the verifier\u2019s name and the emissions boundary in <b>\u0e2d\u0e31\u0e07\u0e01\u0e24\u0e29<\/b>, or the verification earns nothing in the score.<\/li><\/ul><\/div><!--\/OBG-G-->\n\n<!--OBG-G--><div class=\"obg obg-band\"><h4>See what your English disclosure is actually scoring<\/h4><p>FTSE Russell scores SET-listed companies from public English disclosure \u2014 no questionnaire, and a review window that only counts what you have already published. Run the free Gap Audit and find the themes where the work exists but the evidence does not.<\/p><a class=\"obg-cta\" href=\"\/th\/ftse-disclosure-gap-audit\/\">\u0e17\u0e14\u0e25\u0e2d\u0e07\u0e43\u0e0a\u0e49 Gap Audit \u0e1f\u0e23\u0e35<\/a><\/div><!--\/OBG-G-->\n\n<p>None of this is settled law yet, and we would rather say so than sell a deadline that has not been gazetted. But the parts that are settled are the parts with the longest lead times: a new assurance standard effective in December, a verifier market the regulator has already widened because it expects a shortage, and a first cohort fixed by an index review four months away. Those are 2026 decisions, whatever year the filing lands in. <a href=\"\/th\/tsrs-s1-s2-bilingual-disclosure\/\">Start with IFRS S1 and S2 bilingual disclosure readiness<\/a>\u0e2b\u0e23\u0e37\u0e2d <a href=\"\/th\/esg-ratings-compared\/\">see how the raters differ &rarr;<\/a><\/p>\n\n<p style=\"font-size:13px;color:rgba(255,255,255,.5)\"><em>Sources: TFAC (Notifications 13\/2569 and 14\/2569; TSSA 5000; TSAE 3410); IAASB (withdrawal of ISAE 3410, ISSA 5000); Thai SEC (public consultation \u0e2d\u0e19\u0e23. 37\/2568 and draft Form 56-1 One Report-S; news release 298\/2568, 28 November 2025); SET (Thailand ISSB Adoption Roadmap; <strong>SET Note 15\/2568, 13 November 2025<\/strong> \u2014 SET Research Department, data as at 12 September 2025; source of the 861 \/ 527 \/ 274 figures \u2014 with the reporting-cost figures from the same November 2025 briefing as reported by The Standard; SET\u2013TGO agreement, 3 August 2026); TGO verification-body register (24 bodies, checked 7 September 2026); KPMG Survey of Sustainability Reporting 2024; LSEG \/ FTSE Russell (ESG Data Model Methodology v1.2, June 2026; FTSE4Good Thailand Index Ground Rules v1.0 and factsheet).<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>TFAC issued TSSA 5000 in April 2026, retiring TSAE 3410 from 15 December. Thailand\u2019s first mandatory climate disclosure will be verified under a brand-new standard \u2014 and verification is the one duty the SEC granted no transition relief.<\/p>","protected":false},"author":1,"featured_media":33414,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","_yoast_wpseo_canonical":"","rank_math_title":"TSSA 5000: Thailand\u2019s New GHG Assurance Rule | Othello","rank_math_description":"TFAC\u2019s TSSA 5000 replaces TSAE 3410 from 15 Dec 2026. Verification is the one Thai climate-disclosure duty with no transition relief \u2014 and SET50 reports FY2027.","rank_math_focus_keyword":"TSSA 5000 GHG assurance Thailand","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","rank_math_robots":["index","follow"]},"categories":[116],"tags":[],"class_list":["post-33302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/08\/thailand-ghg-assurance-tssa-5000-2026-cover-hr.webp?fit=1200%2C630&ssl=1","_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=33302"}],"version-history":[{"count":3,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33302\/revisions"}],"predecessor-version":[{"id":33751,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/posts\/33302\/revisions\/33751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media\/33414"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=33302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/categories?post=33302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/tags?post=33302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}